There are no published rules or guidance about this issue. Moreover, it's too late to correct the data for the annual CRA A&D file which will be published by the FFIEC later this year. But you should correct any and all errors in the micro data file that you will submit to examiners for your CRA evaluation.
I would include a report on the data errors you discovered, including what caused them, how they were identified, what the procedures were to determine the corrections, and what you've done to avoid repeating the errors going forward. Sometimes mistakes can be a positive reflection on you and your bank if you've discovered and corrected them before examiners do. It demonstrates that your systems and procedures to assure data integrity are working.
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